# Professional Billiard Player

**URL:** <https://www.protaxcommunity.com/t/professional-billiard-player/8490>\
**Category:** Tax Topics\
**Created:** [April 25, 2024, 2:15am UTC](https://www.protaxcommunity.com/t/professional-billiard-player/8490 "2024-04-25T02:15:41Z")\
**Posts on this page:** 4\
**Page:** 1

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**Author:** ![Gleanfish](https://avatars.discourse-cdn.com/v4/letter/g/3da27b/32.png) [@Gleanfish](https://www.protaxcommunity.com/u/Gleanfish)\
**Post date:** [April 25, 2024, 2:15am UTC](https://www.protaxcommunity.com/t/professional-billiard-player/8490/1 "2024-04-25T02:15:41Z")

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My client plays in a professional pool league and travels to tournaments  
How do I claim her expenses?

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**Author:** ![rachelavryl](https://avatars.discourse-cdn.com/v4/letter/r/ccd318/32.png) [@rachelavryl](https://www.protaxcommunity.com/u/rachelavryl)\
**Post date:** [April 25, 2024, 2:42am UTC](https://www.protaxcommunity.com/t/professional-billiard-player/8490/2 "2024-04-25T02:42:28Z")

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Either your client has a hobby or a business

If your client is running a business and T2125 would be required.  
Cash and the value of all winnings should de declared.  
If taxpayer won a TV, cash value of the TV should be reported as income.

If this taxpayer spends more than he wins, CRA will most likely audit at some point and deem it to be hobby.

A business owner keeps detailed records of all wins ( dates, location) as well as entrance fees, travel expenses, etc…

Record keeping is key.

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**Author:** ![Gleanfish](https://avatars.discourse-cdn.com/v4/letter/g/3da27b/32.png) [@Gleanfish](https://www.protaxcommunity.com/u/Gleanfish)\
**Post date:** [April 25, 2024, 3:36am UTC](https://www.protaxcommunity.com/t/professional-billiard-player/8490/3 "2024-04-25T03:36:44Z")

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Thank you for your response  
Very much appreciated

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**Author:** ![SmallBizGuy](https://avatars.discourse-cdn.com/v4/letter/s/74df32/32.png) [@SmallBizGuy](https://www.protaxcommunity.com/u/SmallBizGuy)\
**Post date:** [April 25, 2024, 4:09am UTC](https://www.protaxcommunity.com/t/professional-billiard-player/8490/4 "2024-04-25T04:09:24Z")

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There’s a pretty celebrated case on a poker player (Duhamel) who got caught up in similar issues with CRA.

The light version is here (but you can read the case on CanLii too): [Poker champion comes up a winner in high stakes showdown with CRA | Financial Post](https://financialpost.com/personal-finance/taxes/poker-champion-comes-up-a-winner-in-high-stakes-showdown-with-cra)

Oddly, a counterpoint in Berube: [Bérubé – Tax Court of Canada finds that, as shown by his winnings over a protracted period, a full-time poker player had a reasonable expectation of making a living at it | Tax Interpretations](https://taxinterpretations.com/content/671653)

Both provide something of a cautionary tale.